Illinois Compiled Statutes 20 ILCS 2505/2505-15 – Municipal retailers’ occupation and service occupation taxes
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Terms Used In Illinois Compiled Statutes 20 ILCS 2505/2505-15
- Municipalities: has the meaning established in Section 1 of Article VII of the Constitution of the State of Illinois of 1970. See Illinois Compiled Statutes 5 ILCS 70/1.27
The Department has the power to administer and enforce all ordinances and resolutions of municipalities imposing a retailers’ occupation tax or a service occupation tax as authorized by Sections 8-11-1 and 8-11-5, respectively, of the Illinois Municipal Code.